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The Impact of the Adoption of IAS.1 on Improving the Qualitative Characteristics Using Financial Indicators - An Applied study
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The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financial statements using the indicators of financial analysis for the Bank of Baghdad. The research reached a number of conclusions, the most important of which is the impact of the adoption of the International Accounting Standard (IAS.1) on the qualitative characteristics of accounting information for the financial statements of the Bank of Baghdad, and this appears clearly in the calculation of indicators of financial analysis. The most important recommendations were the necessity of requiring all local banks to adopt the International Accounting Standard (IAS.1) continuously according to internal and external variables, which will be reflected in the quality of accounting information and the need to use financial and non-financial indicators because of their impact in improving the quality of internal and external decisions.

 

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
New Robust Estimation in Compound Exponential Weibull-Poisson Distribution for both contaminated and non-contaminated Data
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Abstract

The research Compared two methods for estimating fourparametersof the compound exponential Weibull - Poisson distribution which are the maximum likelihood method and the Downhill Simplex algorithm. Depending on two data cases, the first one assumed the original data (Non-polluting), while the second one assumeddata contamination. Simulation experimentswere conducted for different sample sizes and initial values of parameters and under different levels of contamination. Downhill Simplex algorithm was found to be the best method for in the estimation of the parameters, the probability function and the reliability function of the compound distribution in cases of natural and contaminateddata.

 

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Publication Date
Mon Sep 30 2024
Journal Name
نسق
تحليل اثر برامج تدريبية في مجال تطوير المهارات الاساسية للاعبات كرة القدم للنساء
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Publication Date
Wed May 01 2019
Journal Name
المجلة العربية للعلوم التربوية والنفسية
الصحة النفسية وعلاقتها بتقدير الذات لدى عينة من أطفال الشوارع في مدينة بغداد
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هدف البحث إلى الکشف عن العلاقة بين الصحة النفسية وتقدير الذات لدى أطفال الشوارع، تألفت عينة البحث من (50) طفلاَ وطفلة، وتم تطبيق مقياسا البحث - مقياس الصحة النفسية ومقياس تقدير الذات وهما (من إعداد الباحثة)، وقد اسفرت نتائج البحث عن إن أطفال الشوارع اظهروا مستوى منخفض في الصحة النفسية وکذلک الحال بالنسبة لتقدير الذات، فضلاً عن وجود علاقة ارتباطية موجبة دالة إحصائيا بين الصحة النفسية وتقدير الذات. وفي ضوء نتائج

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Publication Date
Mon Sep 02 2024
Journal Name
مجلة جامعة الانبار للعلوم القانونية والسياسية
Sustainable security strategies to confront violent extremism in Iraq after 2017 and their future prospects
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As contemporary security requires the formulation of a comprehensive strategy based on multidimensional sub-strategies (economic, developmental, social, cybersecurity, military,and diplomatic dimensions to achieve so-called sustainable security and address the unconventional challenges that worsened with the turn of the twenty-first century and concerned with violent extremism, often leading to terrorism, Iraq, despite the reversal of the terrorist group ISIS in 2017, seems urgently needed to formulate effective strategies to counter violent extremism, Violent extremism has multiple internal and external reasons. These causes have increased due to local, regional, and international causes. Violent extremist factors began with the outbreak o

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
منظومة القيم في الحوار مع المخالف عبر التاريخ: حوارات الصحابة ٪ مع الخوارج أنموذجاً
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The research goes to clarifying the system of values ​​in dialogue with the violator through an inspection of our cultural heritage, and our inherent religious values. Al-Rashidah, and this position is represented in their various and varied dialogues with the Kharijites, whether that was at the beginning of their appearance - as is the case in the dialogue of Ali and Ibn Abbas, may God be pleased with them - or after the formation of their teams and the strength of their thorns, as in the dialogue of Ibn al-Zubayr and Jabir bin Abdullah, may God be pleased with them.

In these dialogues, I found important values ​​in the dialogue, which it is good to draw upon and work on, especially with the extremist currents in our tim

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Publication Date
Thu Nov 17 2022
Journal Name
مجلة الدراسات الدولية
Iraq's strategic performance in achieving sustainable development after 2005: challenges and coping strategies
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The research discusses the obstacles that faced the Iraqi strategic performance in achieving sustainable development after the election of the first Iraqi government in 2005 and the most important strategies to overcome these obstacles.

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
وسائل وسائل الاتصالات السريعة في حروب العرب المسلمين حتى منتصف القرن الرابع الهجري
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          This Study is concerned with The Fast communications in the wars of arab moslims until the middle of fourth century . it pointed to many communications for that , Like using the fast horses , and carrier pigeon , Almanader (Almanawin) wich used to tell for long distances , and drums , trumpets…

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج تدريبي في تعديل سلوك الانسحاب الاجتماعي لدى المتخلفين عقليا تخلفا بسيطاً
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الانسحاب الاجتماعي بغض النظر عن العوامل المسببة له قابل للعلاج حيث وضحت البحوث العلمية إمكانية الحد منه باستخدام أساليب تعديل السلوك .

وهو  نمط سلوكي شائع لدى معظم الفئات ان لم يكن كل فئات الاعاقة ،وينتج هذا النمط السلوكي الانسحاب الاجتماعي عن عوامل عدة فاذا الطفل يعاني من تلف في الجهاز العصبي المركزي فان هذا التلف قد يحول دون قيام الطفل بالنشاطات المطلوبة للعلاج. توضح البحوث العلمية ام

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Abstraction and its relationship visual attraction designs in women's modern fabrics: حيدر هاشم محمود الحسيني
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The research problem identified to impose question followingDoes the abstract style role in the backs of visual attraction in modern textile designs?The research aims to reveal the role of the external design in modern women's textile designs printed, design and develop foundations for practical purposes to achieve visual attraction through abstract style used in the design of modern women's fabricsIn regard to the second quarter, which contained the theoretical framework and previous studies, it was included in the board three sections, the first section included the concept of abstraction, while the second section included in place of attraction and infrastructure design, In regard to the third topic was concerned with the concept of m

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
المتغیرات الداخلیة والخارجیة المؤثرة على النظام السیاسي في باكستان ٢٠٠٩ - للمدة من ١٩٩
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The research(the internal and external factors affecting the political system in
PAKISTAN) involves a series of effects interact both internally and external to affect the
stsbility of the political system.
Intrernally there are a lot of powers affecting the political map of PAKISTAN such as
military institution, political parties, judgement, religious schools……etc.of internal
factors, which represent one of the most important pressure points on the system.
Externally one of the most important external factors which affect internal stability is
Pakistani allision to USA in antiterrorism war. The Pakistani military institution was
involved in the war against Pakistani tribes leading to unstable security in Paki

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